- The Royal Decree 1007/2023 has been published, which regulates the technical requirements of invoicing software in Spain.
- The Decree requires the use of certified invoicing software that complies with the Ordinance and Ministerial Orders.
- The specific technical specifications and functions of the software are still pending regulation.
- Non-resident companies without a permanent establishment in Spain and companies within the scope of the SII or voluntarily opting for it are exempt from the mandatory use of certified software.
- Certain types of operations are also exempt from the requirement.
- Spanish resident businesses must use certified invoicing software by July 1, 2025.
- Developers of commercializing invoicing software must adapt to the new regulation within 9 months of the publication of the Ministerial Orders.
- This regulation is complementary to the pending Ordinance that regulates B2B e-invoicing.
Source: pincvision.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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